Account Account No. Description
cost of handouts, supplies, materials,
snacks and all other expenses related
to training.
Other Supplies and 5-02-03-990 Used to record the cost of inventories
Materials Expenses issued to end-users not otherwise
classified under the specific
inventory expense accounts.
Extraordinary and 5-02-10-030 Used to recognize the amount paid
Miscellaneous for expenses incidental to the
Expenses performance of official functions,
such as: meetings and conferences,
public relations, educational, cultural
and athletic activities, membership
fees in government organizations,
etc. This account shall be closed to
the Revenue and Expense Summary
account.
Receivables and Cash Advances
Other Receivables 1-03-06-990 This account is used to record amount
due from debtors and other agencies
not falling under any of the specific
receivable account. This is credited
for payment/liquidation of
receivable.
Advances to Officers 1-03-05-040 This account is used to record amount
and Employees advanced to officers and employees
for official travel. This is credited for
liquidation.
Advances to Special 1-03-05-030 This account is used to record the
Disbursing Officer amount granted to agency’s
accountable officers and employees
for special purpose/time-bound
undertakings to be liquidated within a
specified period. This includes labor
payroll for projects undertaken by
administration. This is credited upon
liquidation.
Other Receivables 1-03-06-990 This account is used to record amount
due from debtors and other agencies
not falling under any of the specific
receivable account. This is credited
for payment/liquidation of
receivable.
Advances to Officers 1-03-05-040 This account is used to record amount
and Employees advanced to officers and employees
for official travel. This is credited for
liquidation.
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